The West Bengal Sales Tax Rules, 1995
Chapter V : Claims for exemption from the tax payable under section 17 and determination of the taxable turnover of sales

Body 34. Exemption from tax on certain sales of goods specified in Schedule IV

(1) Where a dealer makes a sale of goods specified in Part B of Schedule IV, bitumen, Liquefied Petroleum Gas (LPG), propane, or butane,-

(a) directly to any diplomatic or consular office of -

(i) the United Kingdom,

(ii) Japan,

(iii) the United States of America,

(iv) Italy,

(v) Omitted w.e.f.14-03-2012,

(vi) Germany,

(vii) the Peoples' Republic of Bangladesh,

(viii) Royal Nepal, or

(b) to a dealer for the purpose of resale by him to any diplomatic or consular office mentioned in clause (a),

such dealer may, for the purpose of determining his taxable turnover of sales, deduct such sale under sub-clause (xi) of clause (a) of sub-section (3) of section 17 from his gross turnover of sales :

Provided that the claim for such deduction shall not be allowed unless he produces,-

(i) in respect of sale referred to in clause (a), bill or cash memo to show that no tax has been charged on such sale ;

(ii) in respect of sale referred to in clause (b), a certificate issued by such diplomatic or consular office, that no tax has been charged on such sale:

Provided further that no such deduction shall be admissible if such goods are sold to any diplomatic or consular office of Germany unless the sale price for each sale is rupees five thousand six hundred or more.

(2) Where sales of goods specified in Part B of Schedule IV are made to each other by the following dealers, namely,-

(a) Indian Oil Corporation Limited,

(b) Hindustan Petroleum Corporation Limited,

(d) IBP Company Limited, and

(e) Indian Oil Corporation Limited (Assam Oil Division),

(f) Reliance Petroleum Private Limited, and

(g) Reliance Petro marketing Private Limited

(j) Nayara Energy Limited,

(k) Oil and Natural Gas Corporation, and

(l) Bongaigaon Refinery & Petrochemicals Limited.

such selling dealer may, for the purpose of determining his taxable turnover of sales, deduct such sales under sub-clause (xi) of clause (a) of sub-section (3) of section 17,if the purchasing dealer makes purchases of such goods for the purpose of resale, or for the purpose of sale under sub-section (2) of section 8 of the Central Sales Tax Act, 1956, by him:

Provided that the claim for such deduction shall not be allowed unless the selling dealer furnishes, on demand, a declaration in the form appended to this sub-rule, duly filled in and signed by the purchasing dealer or by a person authorised for this purpose along with a certificate from such purchasing dealer that payment of full tax at the rate specified in notification issued under sub-section (1) of section 18 of the West Bengal Sales Tax Act, 1994 has been made by him on sales of such purchased goods:

Provided further that no such claim for deduction shall be allowed if a single declaration covers sales made during a period exceeding one month.

FORM OF DECLARATION				FORM OF DECLARATION
[See sub-rule (2) of rule 34 of the West Bengal Sales Tax Rules, 1995.]				[See sub-rule (2) of rule 34 of the West Bengal Sales Tax Rules, 1995.]
(Portion to be retained by the issuing dealer)
Serial No................ Date........................				Serial No................ Date........................
To				To
.................................(selling dealer)				.................................(selling dealer)
..................................(address)				..................................(address)
Declaration given for the following purchases during the month of...................of goods specified in Part B of Schedule IV for the purpose of resale or for the purpose of sale under sub-section (2) of section 8 of the Central Sales Tax Act, 1956				Certified that the goods specified in Part B of Schedule IV purchased from you as per bill/cash memo stated below during the month ending ............. are for the purpose of resale by me/us.
				for the purpose of resale or for the purpose of sale under sub-section (2) of section 8 of the Central Sales Tax Act, 1956, by me/us. I/We shall pay tax at the rate specified in the notification issued under sub-section (1) of section 18 of the West Bengal Sales Tax Act, 1994, in respect of intra-state sale, or sale under sub-section (2) of section 8 of the Central Sales Tax Act, 1956, as the case may be, of such purchased goods
(1)	(2)	(3)	(4)	(1)	(2)	(3)	(4)
Bill/Cash Memo No. and date	Description of goods	Quantity	Amount	Bill/Cash Memo No. and date	Description of goods	Quantity	Amount
Name of the purchasing dealer..........................				Name of the purchasing dealer..........................
...................................................................				.......................................................................
Signature and status of the person signing the declaration................................................				Signature and status of the person signing the declaration ................................................
.............................................................				................................................................